GST registration cancellation should be retrospective only from the date no business is conducted

Varyam Dass Khurana Vs. Commissioner of GST (Delhi High Court) The Hon’ble Delhi High Court in Varyam Dass Khurana vs. Commissioner of GST, New Delhi [W.P.(C) NO. 15670 OF 2023 dated December 05, 2023], directed that, the registration has to be cancelled retrospectively from the date when no business is being conducted by the Registered Person. This article provides an in-depth analysis of the court’s decision and its implications on retrospective cancellations. Facts: Varyam Dass Khurana was a registered person under GST who is engaged in the business of supplying building materials ...